The tariff classification of three women’s knit dresses from Korea.

NY H80781 June 8, 2001 CLA-2-61:RR:NC:WA:361 H80781 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Ms. Linda Moyer Customs Manager Associated Merchandising Corp. 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of three women’s knit dresses from Korea. Dear Ms. Moyer: In your letter of May 18, 2001, you requested a classification ruling for three garments. As you have requested, these garments are being returned to you. The three garments are constructed from 100% cotton pointelle rib knit fabric. Style 64168 is a woman’s tank-styled dress. The garment, which extends approximately to the knee, has a rounded neckline; picot edging around the neck and armholes; a drawstring ribbon at the neckline; and a hemmed bottom with two rows of picot trim, approximately 1-½ inches apart. Styles 64273 and 64274 are also dresses. The knee length garments have a v-shaped neckline; short hemmed sleeves; a partial placket opening with a three-button closure; a high waist; and a hemmed bottom. The only difference between the two styles is that style 64273 has a straight bottom and style 64274 has a curved bottom. You have described these garments as nightdresses, however, based on appearance, they seem to be capable of multiple uses. As such, and in the absence of persuasive information as to the manner in which they are marketed and sold, these garments will not be classified as nightdresses in heading 6108. The applicable subheading for styles 64168, 64273, and 64274 will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...dresses of cotton. The rate of duty will be 11.7 percent ad valorem. Styles 64168, 64273, and 64274 fall within textile category 336. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division